What is subject to Arlington’s one percent (1%) income tax?

Salaries, wages, tips, commissions, and other compensation earned by Arlington residents who are 16 years of age or older, regardless of where the work or services are performed.

Salaries, wages, tips, commissions, and other compensation earned by non-residents who are 16 years of age or older for work performed or services rendered within the Arlington village limits.
[See ORC 718.011]

Net profits from rental properties owned by Arlington residents, regardless of where each property is located.

Net profits from rental properties located inside Arlington, regardless of where the individual owner resides.

Net profits from other business activities performed anywhere by Arlington residents.

Net profits from other business activities performed within Arlington by any type of business.